When the amount of input VAT to be deducted is greater than the amount of calculated VAT tax that must be paid to the budget, the difference between them can be reimbursed to the taxpayer. Reimbursement of VAT to a taxpayer is regulated by Article 176 of the Tax Code of the Russian Federation.
To simplify the reimbursement procedure, the Federal Tax Service has created a special program for us - "VAT Reimbursement: Taxpayer". has the right to independently decide whether to use the program or apply other methods of filling out the documentation.
You can download the latest version of the program on the website of the tax office at the link.
There is also detailed instructions for installing and running the program. In fact, the “default” installation does not require any special knowledge and is performed by five clicks “Next”.
The latest version of the program is 3.0.8.6.
After installation, two shortcuts will appear on your desktop:
The first shortcut is the program itself, and the second is for system settings.
Work in the program "VAT Reimbursement: Taxpayer"
Direct work in the program usually does not cause difficulties. At the first start, we get the program settings window:
After that, you need to go to the "List of available declarations" tab and add a new one:
After entering all the data, the VAT refund declaration must be saved. It remains only to generate a file for the tax. To do this, transfer the necessary declarations to the right column and click the "Generate" button:
Program VAT refund and 1C
In a number of other programs for maintaining tax and accounting records, there is an upload of data to this system. These programs include 1C. Using the processing "Upload to VAT Refund: Taxpayer" of the Easy Code company from 1C 8.3, you can create a file with goods, customs declaration numbers, TNVED codes and other information:
It can then be easily loaded on the tab "Converting and receiving data":
How is VAT refunded?
By conducting thorough desk audits for a certain tax period, the tax authorities consider the validity of the calculated amount that the taxpayer himself claims for reimbursement. If the check did not reveal violations, then a final decision on compensation will be made within 7 days.
If violations are found, then a fixing document of a cameral tax audit is drawn up - an act. Its content may be influenced by doubts, explanations or evidence. Then the situation is considered by the head of the tax inspectorate and a decision is made on whether or not to apply sanctions against the taxpayer for these violations.
Along with such a decision, the issue of reimbursement of the amount declared by the payer is being considered. Solutions are usually as follows:
- Full refund of the amount declared by the organization.
- Partial refund.
- Complete denial of refund.
If at the time when the decision is made, the taxpayer has some unpaid taxes, state fees, penalties, fines, then the amount of compensation can be credited to their account.
With a positive outcome for the taxpayer, the refund of the amount occurs in two ways: in a general or declarative manner. Moreover, in any case, this amount, at the request of the applicant, can be set off against subsequent VAT payments or transferred to the account of the bank serving him provided by the taxpayer.
Consideration under the declarative procedure is faster in terms of time, but requires a guarantee from the bank. In the course of a desk audit, the tax authorities consider the validity of the amount of VAT desired to be returned by the payer.
Reimbursement procedure
- If the established decision confirms the offset of the amount, then the Federal State Treasury makes a refund on the basis of an order issued by the tax authority, which is transmitted on the day following the day the decision was made and approved.
- The Treasury is obliged to transfer the funds within five working days, notifying the tax authorities of the date and the established amount of the return.
- The Tax Committee undertakes to notify the taxpayer of the outcome of the consideration of the issue within five days from the date of adoption and approval of the decision.
- This decision is provided personally in the hands of the head or in digital format in the form permitted by law.
- If the terms of return are violated, starting from the twelfth day from the date of the established decision, interest is accrued within the framework of the refinancing rates of the Central Bank of the Russian Federation.
- If the VAT payer wishes to include the due refundable amount against future VAT payments or payment of other state fees and taxes, he is obliged to issue a corresponding application.
Denials of funds subject to offset
Tax authorities, making a desk audit of a certain tax period and considering the payer's arguments about the need, may decide to refuse in whole or in part. The occurrence of disputes arises from the fact that the amounts are usually quite large.
The refusal can be appealed on the basis of reasonable arguments. Quite often, the appeal is advantageous for the taxpayer.
If the company submits unreasonable amounts for a refund, then the tax office, after conducting an audit, will refuse to refund it. And if the mistakes made are not revealed during the verification in a declarative manner, then such an unlawful submission of an amount for offset will entail the application of liability stipulated in the law.
If the tax service does not return the VAT amounts on time, then these structures can also be legally held liable.
So, the taxpayer's VAT refund receives in the event that its input VAT exceeds the amount of the calculated total VAT payable. The operation takes place on the basis of the decision of the tax inspectorate after a desk audit with data adequately submitted by the taxpayer and in the presence of documentary evidence of the excess of the amount. The refund is made from the local Federal Treasury to a bank account owned by the taxpayer.
